|
|
Sales tax refers to local fees. The collection can be established in any locality by decision of the authorities. But in Moscow, St. Petersburg and Sevastopol, the sales tax is set by regional laws.
To date, such a Law is valid only on the territory of the city of Moscow (Law of the City of Moscow dated December 17, 2014 No. 62).
So, on the basis of the main provisions of the Tax Code of the Russian Federation, all trade organizations and entrepreneurs must pay the sales tax. The types of activities for which the fee is paid include:
trade through the objects of a stationary trading network with trading floors;
trade through the objects of a stationary trading network without trading floors;
trade from warehouses.
trade through objects of non-stationary trading network.
In Moscow, this list is limited. The fact is that the Law of Moscow dated December 17, 2014 No. 62 does not Germany WhatsApp Number List establish rates for trading from warehouses. If the main element is not established in relation to the fee, then it is not necessary to pay it.
Trading fee and e-commerce
Regulatory authorities represented by the Ministry of Finance of Russia and the Department of Economic Policy and Development of Moscow indicate that the organization of trade in online stores has no signs of trading activity, in respect of which trade tax should be paid.
The fact is that online stores do not have trading floors or stationary trading facilities. As mentioned above, the sale of goods by remote means involves the transfer of goods to the buyer through a courier, at the point of issue of the Order or at the warehouse. And sales from a warehouse in Moscow are not subject to sales tax.
Therefore, Moscow online stores are not recognized as payers of sales tax 1 . And they cannot become them until:
sale in the network is not equated to the sale of goods from a warehouse (which, according to the definition of the norms of the Legislation, is impossible);
the Law will not include the rate of collection for trade from warehouses.
But what about those business entities that accept Orders on websites, but sell goods directly at the office or in a separate trading pavilion or room? The author of the article at the very beginning drew attention to the fact that such activities do not fall under Internet commerce. This means that it is impossible to take into account the explanations of the Ministry of Finance of Russia and the Department of Economic Policy and Development of the City of Moscow.
In this case, the place where the goods are sold by pre-order is recognized as a trading facility. It can be not only a trading facility according to title documents. It can be a room or an office in a real estate object - an object in which purchase and sale transactions are made. Therefore, in this case, the economic entity is recognized as the payer of the sales tax.
By the way, regional and local laws may establish collection incentives. For example, Article 3 of the Law of Moscow dated December 17, 2014 No. 62 establishes a list of benefits both for the direction of trading activity and for individual organizations and merchants.
For example, religious organizations and organizations (subdivisions) of the Russian Post are exempt from paying sales tax.
Object of sales tax
The object of taxation of the fee is the use of an object of movable or immovable property for the payer of the fee to carry out the type of entrepreneurial activity in respect of which the fee is established, at least once during a quarter.
|
|
發表於 2023-4-1 12:55:31